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United Kingdom - Hard truths, soft money

Earlier this spring, when the UK government clamped down on "sole trader" schemes, it seemed like the last hurrah for a gold rush era in UK film financing. The old Section 48 and Section 42 tax reliefs were no longer in place. A period in which hundreds of millions of pounds had been raised for UK production through tax funds supporting elaborately structured sale-and-leaseback deals was definitively over.

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